Electronic invoice, which VAT numbers are required to issue in 2023 (and which are not) – Corriere.it

From 1 January 2024, all VAT numbers will be obliged to send the electronic invoicing documentation to the Exchange System (SdI) managed by the Revenue Agency. But until then, which taxpayers will still be able to choose which way to issue an invoice? On the matter, the legislation in force the decree n. 36 of 2022, but a recent Faq from the Revenue Agency, dated 22 December last, provides new useful clarifications.

What the law says

From 2019 the obligation of electronic invoicing addressed in cases of sale of goods and provision of services between subjects resident or established in Italy. Until 30 June 2022, flat-rate workers were excluded from the burden. For this reason, the decree of 30 April 2022, in article 18, introduces a new selection criterion which entered into force on 1 July 2022. From that moment on, the obligation to provide digital documentation falls to taxpayers who in the previous year (soin 2021) had revenues exceeding 25 thousand euros. For all the other scatters, however, January 1, 2024. The question that emerged concerns the same subjects, therefore the flat-rate VAT numbers with an income threshold over 25 thousand euros, but for the year 2022. What to do? There are two possible interpretations of the wording “previous year”:
– a mobile reference, therefore in 2021 for 2022, 2022 for 2023 and so on;
– or, a fixed reference, therefore only those subjects who in 2021 exceeded the revenue threshold of 25 thousand euros.

Revenue clarifications

The answer is provided by the Revenue Agency itself: The aforementioned law provides that the obligation of electronic invoicing for previously excluded subjects “applies starting from 1 July 2022 for subjects who in the previous year achieved revenues or received compensation, annualized, exceeding 25,000 euros, and starting from 1 January 2024 for the remaining subjects.” – writes the Agency in Faq 150 -. Therefore, as also specified by circular 26/E of 2022, only for taxpayers who achieved revenues or compensation in 2021, equalized per year, exceeding 25 thousand, the electronic invoicing obligation entered into force on 1 July 2022. For all other flat-rate subjects, the obligation will start from 1 January 2024, regardless of the revenues/remunerations achieved in 2022. This means that subjects who did not reach this threshold in 2021, whether they exceeded it or did not done in 2022, however, they are not required to invoice until 2024.

How to do electronic billing

Electronic invoicing, unlike paper invoicing, is characterized by:
1) must be written using software using a PC, tablet or smartphone;
2) must be digitally transmitted to the customer through the Exchange System (SdI). The task of this computer system verify directly that the data necessary for tax purposes are existing and therefore inserted correctly. Among these are the VAT numbers of the supplier and the customer and the tax code of the latter. If the checks are successful, the ES notifies the invoicing with a delivery receipt. The most used software for electronic invoicing are Aruba, Danea, Libero SiFattura, TeamSystem.